F. W. Woolworth Co. v. United States

U.S. Customs Court

F. W. Woolworth Co. v. United States

10 Cust. Ct. 493, 1943 Cust. Ct. LEXIS 1293

CourtUnited States Customs Court

DecidedJanuary 6, 1943

DocketNo. 5782; Entry No. 4393

StatusPublished

This text of 10 Cust. Ct. 493 (F. W. Woolworth Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

F. W. Woolworth Co. v. United States, 10 Cust. Ct. 493, 1943 Cust. Ct. LEXIS 1293 (cusc 1943).

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Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that certain items of the merchandise covered thereby are of the same character and description as those covered by United States v. Nippon Dry Goods Co. (Reap. Dec. 5006), and that the appraised value of such articles, less any amount added by the importer by reason of the so-called Japanese consumption tax, represents the export value of such items.

Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export value of the rayon articles covered by this appeal to be the value found by the appraiser, less any amounts added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that certain items of the merchandise covered thereby are of the same character and description as those covered by United States v. Nippon Dry Goods Co. (Reap. Dec. 5006), and that the appraised value of such articles, less any amount added by the importer by reason of the so-called Japanese consumption tax, represents the export value of such items.

Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export value of the rayon articles covered by this appeal to be the value found by the appraiser, less any amounts added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 493, 1943 Cust. Ct. LEXIS 1293, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-w-woolworth-co-v-united-states-cusc-1943.